Investigating the Relation between Corporation Social Responsibility
and Cost StickinessNaserIzadiniaدانشیار گروه حسابداری، دانشگاه اصفهان، اصفهان، ایرانauthorMajidHashemi Dehchiدانشجوی دکتری حسابداری، دانشگاه اصفهان، اصفهان، ایرانauthortextarticle2017perRecent researches about cost behavior shows that costs are not changed regarding the fluctuation in sales. In other words, costs are increasing during the sale increase. However, when the sale decreases, the costs reduction will not be as much as sale’s decline. This cost asymmetric timeliness is called costs stickiness. Several aspects such as corporation social responsibility (CSR) influence the cost stickiness.in oreder to measure corporation social responsibility as the independent variable of the study are used KLD. Hence, the purpose of this study is to investigate the effects of CSR on cost stickiness. To test the hypothesis, we study 115 companies listed in Tehran Stock Exchange in the period of 2009 to 2014. For data analysis and hypothesis testing, multivariate regression model and the compound data method are utilized. theresults show that the relation between CSR and cost stickinessis positive and significant.In other words,the cost stickiness will be intensified due to the CSR.Management AccountingIslamic azad university2228-593810

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2017112http://jma.srbiau.ac.ir/article_10109_25bd4f14cc7ab4cf4f21ed4198097dfe.pdfThe performance evaluation of different models to measure the economic value of organization capital and sticky behavior of selling, general and administrative expenses Tehran Stock Exchange (A Case Study of Basic model, Anderson model and Extended model)NaghiFazeliاستادیار حسابداری، دانشکده حسابداری ومدیریت، دانشگاه آزاد اسلامی، سمنان، ایرانauthorZahraTaheriدانشجوی دکترای حسابداری، دانشکده حسابداری و مدیریت، دانشگاه آزاد اسلامی، سمنان، ایرانauthortextarticle2017perOne of the basic assumptions of management accounting shows that costs increased and decreased activity level changes as appropriate. Cost sticky phenomenon is an alternative model for the behavior of costs, that play a role in decisions on resource management. The data sample included 71 firms listed in Tehran Stock Exchange for the period 1392-1387. The economic value of our organizational capital firms calculate quartile. Thus, companies that are in the first quarter, companies with low organization capital and companies that are in the fourth quartile companies with high organization capital. The data sample of 18 companies per quarter remains. Then, for each group of companies stickiness model cost Anderson and et al (2003) developed a model adhesion Price Chen et al (2012) is estimated. To analyze data and test hypotheses and data combined from multiple regression model is used. The results show that firms with high corporate capital (low), with a cost of sales, general and administrative expenses sticky behavior (anti-sticky). Also, our findings suggest that decisions about allocating resources to the development of intangible investment and increase the cost of the sticky.Management AccountingIslamic azad university2228-593810

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20171328http://jma.srbiau.ac.ir/article_10110_bec8d697ff07d871b49c42b52917fe57.pdfEconomic Downturn and Earnings ManagementRafikBaghoumianاستادیار گروه حسابداری دانشگاه شهید بهشتیauthorHojjatMohammadiکارشناس ارشد دانشگاه شهید بهشتیauthorMansourTaheriدانشجوی کارشناسی ارشد دانشگاه تهرانauthortextarticle2017perIn accounting literature, earnings management has been a considerable issue. Many variables influence earning management. The purpose of this study is to examine the relationship between economic downturn and earnings management.Statistical population of the research is listed companies in Tehran stock exchange between 2009 to 2014. In Statistical population, a sample of 115 companies is investigated to tests hypothesis.The study makes use of discretionary accruals as a proxy for earnings management. The modified Jones model is used to measure discretionary accruals. The ordinary least square method was used to test hypothesis. The findings of the study provide evidence that there is a direct and significant relationship between economic downturn and earnings management. In other words, in economic downturn, earnings management increases. Moreover, the results show that fluctuations of gross domestic product as a macroeconomic variable affect earnings management.Management AccountingIslamic azad university2228-593810

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20172942http://jma.srbiau.ac.ir/article_10111_8a28f0cdd1310e8466865d91ee354980.pdfEvaluating The Impact of Growth Opportunities on Asymmetric Behavior of Costs: Information on Past (historical) Experiences Compared with Prospective InformationSaharSepasiاستادیار حسابداری، دانشگاه تربیت مدرس، تهرانauthorAidinKianiدانشجوی دکتری حسابداری، دانشگاه تربیت مدرس، تهرانauthorVahidAhmadianدانشجوی دکتری حسابداری، دانشگاه تربیت مدرس، تهرانauthortextarticle2017perOne of the core issues in selecting the cost structure in a range of high adhesion and flexibility is to consider the impact of growth opportunities and demand uncertainty that company faces with them. The purpose of this article is to evaluate the impact of growth expectations on adhesion behavior of the cost of goods sold, sale, public, and official costs, and operational costs of the companies. The results of the regression analysis using pooled data for the years between 2005 and 2014 show that Q Tobin's ratio (prospective information) increases the adhesion of cost of goods sold, but average of sales growth rate (historical data) had no significant impact on adhesion of these types of costs. In addition, both of mentioned ratios (Q Tobin’s and average of sales growth rate) increased the adhesion of operating costs. On the other hand, variables of growth opportunity (historical and prospective) had no significant impact on sale, public and official costs. Based on obtained results, it can be concluded that the impact of growth opportunities on adhesion of sold cost structure related mostly to historical experiences, while adhesion sensitivity of total operating costs depended on both Q Tobin's ratio and average of sales growth rate.Management AccountingIslamic azad university2228-593810

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20174357http://jma.srbiau.ac.ir/article_10112_eb62235204275ae6ef98d8057343e2b0.pdfAudit quality and Market value of corporate cash holdingsMehdiSafari Gerayliاستادیارگروه حسابداری، واحد بندر گز، دانشگاه آزاداسلامی، بندرگز، ایرانauthorFaribaDehghanکارشناسی ارشد حسابداری، مؤسسه آموزش عالی حکیم جرجانی، گرگان، ایران.authortextarticle2017perThis studyaimed to investigate the effect of audit quality on market value of the firm’s cash holdings. To do so, the auditor industry specialization was used as a proxy for audit quality, we also used the model of Faulkender and Wang (2006) to measure the markets perception of the value of cash holdings. with a sample of 97 firms listed in Tehran stock exchange during the years 1389 to 1393 and using multiple regression model based on panel data techniques the research hypothesis were tested. The results indicate that the cash holdings of the firms that have been audited by Industry specialist auditors, are valued more highly for investors.Management AccountingIslamic azad university2228-593810

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20175970http://jma.srbiau.ac.ir/article_10113_a2d9aae97d8c65aa36ccd1302d6a87a7.pdfDemocracy and Accounting developmentYaghoubAghdam Mazraehدانش آموخته دکتری حسابداری واحد علوم و تحقیقات تهران، گروه حسابداریauthorHashemNikoomaramاستاد و عضو هیات علمی گروه حسابداری دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهرانauthorBahmanBanimahdدانشیار و عضو هیات علمی دانشگاه آزاد اسلامی واحد کرجauthortextarticle2017perThe environment especially social and political once, have direct and indirect influences on accounting development. Political and civility freedoms can effect on accounting indexes. Political environment has influence on accounting directly and indirectly. Political environment in general and political right and social freedoms in Subsidiary have influences on accounting development. In this research the influence of democracy indexes included civility freedoms and political freedoms influences on accounting development in Iran has surveyed. Because of limitation in collecting of Quantitative data, Questionnaire used for collecting of research data. Assumption tested under factor analyses and pathway and structural equation modeling on Amos and Spss. research result indicate that there is a significant relationship between democracy indexes and accounting development. And Load factor of that relationship as sequence, membership in organization and parties, selection of responsible and effective persons, Freedom of expression, Rule of Law, party's freedom, Compete on positions and jobs and personal freedoms.Management AccountingIslamic azad university2228-593810

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20177180http://jma.srbiau.ac.ir/article_10114_b3e6eb9c942d3e20f5d938adb8fc0244.pdfInvestigation of the efficiency and effectiveness of graphic shapes as an alternative communication format in providing accounting informationMohammadrezaMehrabanpourاستادیار، حسابداری، دانشکده مدیریت و حسابداری، دانشگاه تهران (پردیس فارابی) ، قم، ایرانauthorSeyed AbbasBorhaniدانشجوی دکتری حسابداری، دانشکده مدیریت و حسابداری ، دانشگاه علامه طباطبایی، تهران، ایرانauthorFatemehGeramiradکارشناس ارشد حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد قم، قم، ایرانauthorFatemehKarbalaei Hasaniکارشناس ارشد حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد قم، قم، ایرانauthortextarticle2017perLittle attention has been yet paid by Iranian researchers in accounting to improving the communicative ability of financial statements. This research aims to know the reaction of users of financial statements by analyzing their speed and accuracy (efficiency and effectiveness) in interpreting the accounting information about company’s profitability, liquidity, and leverage using schematic faces format presentation compared to conventional formats such as financial ratios. According to the findings of the first hypothesis, the average time required for the analysis of financial statements using schematic figures, was about 29% of analysis time using financial ratios. The results of the second hypothesis suggests that subjects using schematic forms in 96% of cases and using financial ratios in 83% of cases have been achieved in decision-making. As a result, users of financial statements on average spend a shorter time (performance) and greater accuracy (effectiveness) in the interpretation of accounting information on profitability, liquidity and leverage, by using schematic figures compared to traditional forms of analysis information such as financial ratios and also have Zmijewski's bankruptcy model.Management AccountingIslamic azad university2228-593810